Latihan 8-8
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- Words: 345
- Pages: 4
E 8-8 a) Number of direct labor-hours b) Numbers of product designed c) Number of set up d) Machines hours e) Number of bill f) Number of bacth g) Number of inspected witt
E 8-9 Hubs Spockets
direct labor 32 18
A) Dicret material Hubs= 32x10 000 = 320 000 Sprockets = 18x40 000 = 720 000 B) Direct labor Hubs = 0.80x$15 = 12 Sprockets = 0.40 x $15 =6
E 8-10
annual production 12 6
Prepare the first-stage allocation for the activity-based costing study. Opening accounts
Processing deposit& withdrawal
Other activities
Total
104000
Processing other customer transaction 32000
Teller wages
8000
16000
160000
Assistant branch manager salary Branch manager salary Total cost
11250
3750
22500
37500
75000
4000
-
8000
68000
80000
23250
107750
62500
121500
315000
E 8-11 Using the first-stage allocation from E8-10 and the above data, compute the activity rates for the activity-based costing system. Activity cost pools Opening accounts Processing deposit and withdrawals Processing order customer transaction Other activity
Total cost 23250 107750
Total activity 500 100000
Activity rate 46.5 1.0775
62500
5000
12.5
121500
-
-
60.0775 What do these results suggest to you concerning operation at the westfield branch?
E 8-12 Prepare a report showing the overhead cost of the ordr for heavy-duty trailer axles according to the activity-based costing system. What is the total overhead cost assigned to the order? Activity cost pools Oeder saiz Customer order Product testing selling
Activity rate 16.85 320.00 89.00 1090.00
activity 200 4 2
Abc cost 3370 356 2180
5906 E 8-18 Prepare a report showing the first-stage allocation of overhead costs to the activity cost pools. Distrib ution of resource comsumption A cross activity costs pool_____________ Volume total related Related
Wages & salary Other overhead cost
order related customer
120000 300000
90000
30000 100000
10000
60000 20000
other
30000 40000 400000
Activity cost pools
Total cost
Total activity
Activity rate
Volume related
150 000
20 000
7.5
Order related
100 000
400
250
Customer support
80 000
200
400
other
70 000
-
-
total
400 000
20600
657.5
E 8-9 Hubs Spockets
direct labor 32 18
A) Dicret material Hubs= 32x10 000 = 320 000 Sprockets = 18x40 000 = 720 000 B) Direct labor Hubs = 0.80x$15 = 12 Sprockets = 0.40 x $15 =6
E 8-10
annual production 12 6
Prepare the first-stage allocation for the activity-based costing study. Opening accounts
Processing deposit& withdrawal
Other activities
Total
104000
Processing other customer transaction 32000
Teller wages
8000
16000
160000
Assistant branch manager salary Branch manager salary Total cost
11250
3750
22500
37500
75000
4000
-
8000
68000
80000
23250
107750
62500
121500
315000
E 8-11 Using the first-stage allocation from E8-10 and the above data, compute the activity rates for the activity-based costing system. Activity cost pools Opening accounts Processing deposit and withdrawals Processing order customer transaction Other activity
Total cost 23250 107750
Total activity 500 100000
Activity rate 46.5 1.0775
62500
5000
12.5
121500
-
-
60.0775 What do these results suggest to you concerning operation at the westfield branch?
E 8-12 Prepare a report showing the overhead cost of the ordr for heavy-duty trailer axles according to the activity-based costing system. What is the total overhead cost assigned to the order? Activity cost pools Oeder saiz Customer order Product testing selling
Activity rate 16.85 320.00 89.00 1090.00
activity 200 4 2
Abc cost 3370 356 2180
5906 E 8-18 Prepare a report showing the first-stage allocation of overhead costs to the activity cost pools. Distrib ution of resource comsumption A cross activity costs pool_____________ Volume total related Related
Wages & salary Other overhead cost
order related customer
120000 300000
90000
30000 100000
10000
60000 20000
other
30000 40000 400000
Activity cost pools
Total cost
Total activity
Activity rate
Volume related
150 000
20 000
7.5
Order related
100 000
400
250
Customer support
80 000
200
400
other
70 000
-
-
total
400 000
20600
657.5
